Bonus 150 euros: who is entitled to, from retirees to employees, and what you need to know

The € 150 November bonus is kicking off. Employees, pensioners, self-employed, unemployed, seasonal workers and many other categories will still receive the one-off allowance provided for by the Aid ter decree (article 18, decree-law 23 September 2022, n.144). In particular, the decree, in article 18, provides that a one-off sum of 150 euros to employees is recognized automatically, through employers, in the remuneration paid in the month of November 2022. , with the exception of domestic workers, not holders of the treatments referred to in Article 19 of the same rule. The allowance is up to 150 euros, even in the case of a worker with a part-time contract.

The requirements
The 150 euro bonus will be paid to employees, with the exception of those with a domestic employment relationship, with a gross salary for the month of November 2022 not exceeding the amount of 1,538 euro, through the employers. Subject to the employee’s declaration that he is not a pensioner or that he has received it from another employer. Pursuant to Article 19, paragraph 2, the 150 euro bonus is also recognized to subjects resident in Italy, holders of one or more pension payments under any form of compulsory social security, pension or social allowance, pension or allowance for disabled civilians, blind and deaf and dumb, or accompanying retirement benefits, with effect from 1 October 2022 with personal income subject to personal income tax, net of social security contributions, not exceeding 20,000 euros for the year 2021. It is provided by the National Institute of Social Security in November 2022.

For pensioners who are holders of allowances not managed by INPS, the central register of pensioners identifies the social security institution in charge of disbursement of the indemnity, which provides in the same terms and will subsequently be reimbursed by the INPS. From the calculation of personal income subject to IRPEF, net of social security contributions, the following are excluded: severance pay, home income and arrears subject to separate taxation.

Self-employed
The € 150 bonus will be paid to a long series of categories of self-employed workers, all with specific requirements. Among these are domestic workers already beneficiaries of the 200 euro allowance of Legislative Decree 50 2021 who have one or more employment relationships in place, at the date of entry into force of the decree. As well as the unemployed with Naspi and Discoll unemployment benefits received in November 2022. The list also includes the holders of coordinated and continuous collaboration relationships (Co.Co.Co) with active contracts as of 24.9.2022, registered to the separate management, not holders of pensions and not registered in other compulsory social security forms (the income deriving from the aforementioned relationships does not exceed 20,000 euros for the year 2021). The list also includes doctoral students and research fellows with active contracts as of 24.9.2022, registered in the separate management, not holders of pensions and not registered in other compulsory social security forms (income deriving from the aforementioned relationships not exceeding € 20,000 for the year 2021). In the list there are also sports collaborators, workers enrolled in the entertainment fund, self-employed workers without VAT, intermittent and seasonal workers in tourism, spas, entertainment and sports, persons in charge of home sales, up to to households with citizenship income.